# Finance Act 2021, Paragraph 4


In section 137 of CTA 2010 (deductions from total profits for claims for group relief), in subsection (5)—
(a) omit paragraph (d);
(b) at the end insert—
“(e) of a type to which section 269ZB(2), 269ZBA(2), 269ZC(2) or 269ZD(2) of Part 7ZA (restrictions on deductions for carried-forward losses and other amounts) could apply.”

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/8/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-8/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.